A conventionally known skiving method for cutting a rotational symmetrical surface of a rotated work (processing object) inclines a cutting edge with respect to rotational axis of the work and introduces the cutting edge along the rotated work by a linear feed motion transversal to the rotational axis (as shown in, for example, Patent Literature 1). When the work is cut by the method, an inclination angle of the cutting edge with respect to the rotation axis is set to be more than 0° and less than 90°.